Olsen

It appearing that plaintiff and her husband, assuming that all income and deductions for the calendar year 1930 were community income and deductions, each filed separate Federal Income Tax Returns for that calendar year on March 14, 1931, that in said Income Tax Returns plaintiff and her husband each reported one-half of what in law and in fact constituted the separate income and deductions of the husband, and each paid the amount of tax disclosed by said returns, that the income and deductions thus reported were not in fact community income or deductions, but were treated and reported as such in said returns, that plaintiff had had no income, gross or otherwise, and was entitled to no deductions for said calendar year and owed no income tax for that year; and

It further appearing that, acting upon the erroneous assumption hereinbefore mentioned, plaintiff on April 8, 1932, filed with the Collector of Internal Revenue for the proper District a claim for refund for the alleged reason that error had been committed in computing the credit allowable to her on account.of earned income, that said claim was disallowed, that thereafter and on or about September 30, 1932, an agent of the…